ONE in every four Welsh households could face a double dose of council tax misery next April.

It follows a review of council tax bands which is based on the value of property and will be used to set payment rates.

It is estimated a quarter of Welsh homes will pay more under the new system, half will stay in the same band and a quarter will move down.

This is before any tax rises are imposed by councils.

Lib- Dem local government spokeswoman Kirsty Williams said yesterday: "This is a mad way of organising things.

"The council tax takes no account of people's ability to pay and is subject to the vagaries of the housing market."

Under the proposed changes, Cardiff is the biggest loser where booming house prices mean 54pc of homes will move up by one or more bands into a higher billing range.

But, according to Lib-Dem figures, other losers include Pembrokeshire (37pc up one or more bands); Gwynedd (35pc); Ceredigion (34pc); Powys (30pc), Vale of Gla-morgan (31pc); Wrexham (28pc); Monmouthshire (27pc) and Angle-sey (26pc).

Meanwhile, in Neath Port Talbot 56pc of homes will move down one or more bands, leaving the council's tax base more than 8pc worse off.

In Denbighshire, 37pc of homes would move down bands, leaving a 2.9pc tax base shortfall.

Ms Williams, AM for Brecon and Radnor, told a Cardiff news conference: "There will be winners and losers but it will be a real lottery. Those who pay less may be high earners while those who pay more could be on fixed incomes.

"There is no sensible link to be made between the nominal value of a house on a particular day and the ability of the occupiers to pay."

Lib-Dems yesterday launched a Welsh campaign to axe council tax and replace it with a system of local income tax.

In Britain, the poorest pay 3.5 times more than the richest as a proportion of their spending power even after benefits, the party said.

The Welsh pay the lowest average proportion of income on council tax at 2pc. But the poor still pay three times more than the rich.

"Our campaign will highlight how unfair council tax is. Income tax is a much fairer way of paying for local services," added Ms Williams. The Liberal Democrats said people would typically pay 2pc-3pc of their income.